Section 28: Power to examine goods, apparatus or equipment
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
28. Power to examine goods, apparatus or equipment
(1) The Director-General may, for the purpose of ascertaining the excise
duty payable on any excisable goods, order a manufacturer to produce for
examination—
(a) such goods at such time and place as he may specify;
(b) any apparatus, equipment, flowmeter or CCTV system in a factory;
(c) the recordings of the CCTV system in respect of any period not
exceeding 3 years immediately preceding the date of the examination.
(2) The conveying of the goods to the place of examination and the measuring, weighing, counting, unpacking and repacking and opening and closing of
the packages, shall be performed by and at the expense and risk of the manufacturer.
[S. 28 amended s. 10 (f) of Act 15 of 2006 w.e.f. 7 August 2006.]
E15 – 16 (1) [Issue 5]
Excise Act